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HMRC manual changes: 8 April 2022

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.  


Direct taxes   

Manual  Page  Comments 
Capital Gains Manual Updated: CG22400 CG22410 CG22505 CG65330 Updated content on transfer of assets between spouses and civil partners and on principal private residence relief to refer to the Divorce Dissolution and Separation Act 2022 in effect from 6 April 2022 and the related new terminology such as final order rather than decree absolute.
  Updated: CG-APP18 Updated content on CGT on UK property account guidance at 2.5.5 referring to the ability to upload two files in support of each return.
Employee Tax Advantaged Share Scheme User Manual Updated: ETASSUM53020 Updated to note that from 6 April...

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